I thought I'd throw this in here.
I figure most know this by now for turn 1 as the Axis (works well for the first 2-3 turns).
So we all know that when you do either a HA or a DA it cost a unit 50% of its CPP.
Therefore if you select for example a German Infantry division that is alone in its hex and break it down into its three regiments each regiment will have 100 CPP. If you then take one of the regiments and use it to do a HA on say a FR or a NKVD regiment that one regiment will now have 50 CPP and the other two regiments will still have 100 CP. If you then recombined that division it will now have 83 CPP.
Here is a few examples.
262 ID (IV Corps. AGS) break the division down and use one regiment to HA the Light Woods (183,183) with the 141st/6th FR MG-Artillery Battalion.
That one regiment will have 50 CPP. Recombine and the 262 now has 83 CPP.
57 ID (LV Corps. AGS) break the division down and use one regiment to HA the Light Woods (186,183) with the 44th/4th FR MG-Artillery Battalion and then select a second (fresh) regiment to HA the Light Woods (187,182) with the 42nd/4th FR MG-Artillery Battalion. Now recombined the 57 ID and the division will have 66 CPP.
You could then if you wanted to, break the 57 ID down again and all three regiments will now have 66 CPP and take one of the regiments and HA the Clear hex (185,183) with the 21st/6th FR MG-Artillery. That regiment then has 33 CPP and if you then recombined the division it now has 55 CPP.
Its all about CPP management for the Germans.
Example #1
297 ID breaks down and one regiment attacks and is at 50 CPP
Recombined its now at 83 CPP
Example #2 (first attack)
57 ID breaks down and two regiments attack different targets both at 50 CPP
Recombined its now at 66 CPP
Example #2.a (second attack)
Break 57 ID down again and use one regiment to attack, its now at 32 CPP the other two at 65
Example #2.b
Recombined its now at 54 CPP
Example #2.c (third attack)
Break 57 ID down once more and use one regiment to attack, its now at 27 CPP
Example #2.d
Recombined its now at 45 CPP